La. Revenue and Taxation § 47:338.195

Current with changes from the 2024 Legislative Session

Section 47:338.195 - Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax

Any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district may exempt any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district from the sales and use tax levied by such taxing authority.

Added by Acts 1982, No. 612, §2; Redesignated from R.S. 33:2739 pursuant to Acts 2011, No. 248, §4.